Certificate of residence request (CISC9)
Use Collective Investment Schemes form CISC9 to apply for an Authorised Investment Fund certificate of residence to HMRC.
Initial registration as a reporting fund (CISC1)
Use form CISC1 to complete the initial application process to enter the reporting funds regime.
Exempt unauthorised unit trust - annual report (CISC12)
Use Collective Investment Schemes form CISC12 to send your annual report for an exempt unauthorised unit trust to HMRC.
Register a new Authorised Investment Fund (CISC10)
Use Collective Investment Schemes form CISC10 to register a new Authorised Investment Fund with HMRC.
Reporting fund - annual report (CISC2)
Use form CISC2 to report your approved annual offshore funds to HMRC.
Guidance and regulation
- Use the Enterprise Investment Scheme (EIS) to raise money for your company
- Use the Seed Enterprise Investment Scheme to raise money for your company
- List of approved offshore reporting funds
- Tax relief for investors using venture capital schemes
- Use a venture capital scheme to raise money for your company
Research and statistics
Policy papers and consultations
- Draft legislation: the Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017
- Draft legislation: the Collective Investment Schemes and Offshore Funds Regulations 2017
- Income Tax: streamlining the tax-advantaged Venture Capital Schemes
- Income Tax: amendments to tax-advantaged venture capital schemes
- Draft legislation: authorised contractual tax transparent schemes